In France, like in the USA, ABC was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in Anglo-Saxon countries. Not surprisingly, the ABC method is more developed in western countries than in China. Chinese scholars began to...

This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first...

The costs of information technology (IT) activities have been increasing rapidly these recent years, due to the technological sophistication and more market-oriented strategies that complexify the value chains of the firms. Many of these expenses do not relate to individual products but are...

The present paper explores the impact of organizational and technical factors on the success of an ABC project. Data were collected through a mail survey and interviews with French financial controllers. The findings suggest that the success of ABC implementation depends mainly upon two factors:...

In allen OECD-Ländern sind die Geburtenraten in den letzten vierzig Jahren erheblich gesunken. Trotz dieses gemeinsamen Trends kann aber sowohl in der zeitlichen Entwicklung als auch im aktuellen Stand des Geburtenverhaltens eine erhebliche Heterogenität beobachtet werden. Deutschland, Spanien...